Rulings ( 6879 results )
High Court
HC: “Procedural infraction” can’t debar legitimate way of refund on exports under IGST Act
May 24, 2022- In Favour of Petitioner
- Citation Number : TS-252-HC(MAD)-2022-GST
High Court
HC: Instructs filing of refund application afresh on account of non-communication of deficiency memo
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-250-HC(MP)-2022-GST
High Court
HC: ITC cannot be denied where supplier’s registration cancelled after genuine transaction
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-249-HC(CAL)-2022-GST
High Court
HC: Revives registration noticing fault lines in registration-cancellation procedure
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-248-HC(DEL)-2022-GST
NAA
NAA: Base-price of imported goods not reduced commensurately with ITC of GST available under new regime
May 20, 2022- In Favour of Not Applicable
- Citation Number : TS-247-NAA-2022-GST
Supreme Court
SC: Ocean freight levy violates 'Composite supply' principle; GST Council decisions 'non-binding' vis-a-vis 'simultaneous legislative power' framework
May 19, 2022- In Favour of Respondent
- Citation Number : TS-246-SC-2022-GST
High Court
HC: Considering peculiar facts and assessee's bona-fides, quashes order detaining vehicle for EWB expiry
May 19, 2022- In Favour of Petitioner
- Citation Number : TS-245-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: Bouquet of services to delegates for an exhibition to showcase products constitutes ‘Composite Supply’
May 19, 2022- In Favour of Applicant
- Citation Number : TS-243-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Intermediary services from Manager located outside India for soliciting investors not taxable under RCM
May 19, 2022- In Favour of Applicant
- Citation Number : TS-242-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Rejects Application as non-maintainable, being premature, absent Applicant's Locus Standi
May 19, 2022- In Favour of Respondent
- Citation Number : TS-244-AAR(GUJ)-2022-GST
NAA
NAA: Judicial Member mandate not applicable to NAA-composition, constitution; Confirms Profiteering against DLF
May 18, 2022- In Favour of Not Applicable
- Citation Number : TS-241-NAA-2022-GST
Authority for Advance Ruling
AAR: Rules on classification of Fire safety product trolley
May 17, 2022- In Favour of Respondent
- Citation Number : TS-240-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: 18% GST applicable on Industrial grade fans supplied to Poultry House
May 17, 2022- In Favour of Respondent
- Citation Number : TS-239-AAR(GUJ)-2022-GST
High Court
HC: Dismisses review against HC-order imposing 100% penalty and denying ‘Composition Scheme’ benefit
May 17, 2022- In Favour of Not Applicable
- Citation Number : TS-238-HC(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Concessional GST-rate on services to IIT-Bhubaneshwar applicable retrospectively from notification date
May 17, 2022- In Favour of Not Applicable
- Citation Number : TS-237-AAAR(OD)-2022-GST
NAA
NAA: Considers different phases of pre-RERA/GST residential project as one, holds builder guilty of profiteering
May 17, 2022- In Favour of Respondent
- Citation Number : TS-236-NAA-2022-GST
NAA
NAA: Movie-exhibitor profiteered by not reducing ticket price “commensurate" to rate-reduction; Denies instalment benefit
May 16, 2022- In Favour of Respondent
- Citation Number : TS-235-NAA-2022-GST
NAA
NAA: No profiteering since booking/price-fixation happens post-GST; Directs investigation into other 'same registration' projects
May 16, 2022- In Favour of Respondent
- Citation Number : TS-233-NAA-2022-GST
Appellate Authority for Advance Ruling
AAAR: Quashes AAR’s ‘No ruling’ on classification; Directs decision on merits, documents
May 13, 2022- In Favour of Applicant
- Citation Number : TS-232-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Electricity expenses reimbursed by lessee to lessor, not being ‘pure agent’, taxable
May 13, 2022- In Favour of Respondent
- Citation Number : TS-231-AAAR(RAJ)-2022-GST